Measuring the private returns to R&D requires knowledge of its private depreciation or obsolescence rate, which is inherently variable and responds to competitive pressure. Nevertheless, most of the previous literature has used a constant depreciation rate to construct R&D capital stocks and measure the returns to R&D, a rate usually equal to 15 per cent. In this paper I review the implications...

Should a monopolistic vendor adopt the selling model or the leasing model for information goods or services? We study this question in the context of consumer valuation depreciation. Using a two-period game-theoretic model, we consider two types of consumer-side valuation depreciation for information goods or services: vintage depreciation and individual depreciation. Vintage depreciation assum...

The article examines the theoretical issues of implementation life cycle innovation and practical methods for assessing loss value intellectual property in enterprises market. method cost approach is disclosed, which assumes accounting costs reproduction assessed current prices, minus depreciation, as most effective property. Also considered are rates depreciation fixed assets industrial facili...

In this paper I estimate the labor demand response of Hungarian exporting firms to real exchange rate movements. The use of firm level export/import data enables me to separate two channels through which the exchange rate affects labor demand. First, a real depreciation raises the forint-equivalent price of foreign competitors, thereby boosting demand for the firm’s export and, hence, the firm’...

This article examines the issues involved in treatment of elements depreciation fixed assets Accounting Policy transport companies. The cost has a significant weight balance sheet organizations. reliability assessment this type property depends on correct calculation and choice its elements. use calculations liquidation fair value influenced amount book (formerly “written down”), general assets...

In the July 1997 issue of the Survey of Current Business the Bureau of Economic Analysis presented new methods for the measurement of capital in the U.S. National Income and Product Accounts. This is one of the most important advances in national accounting since the creation of the United Nations (1968) System of National Accounts and presents the critical challenge to members of the Canberra ...

To many developing countries nowadays, Foreign direct investment (FDI) is regarded as an important factor that promotes growth. While traditional theory states that FDI helps increasing labor income by bringing capital to laborabundant countries, more recent works points to the possibility that type of capital in‡ow matters as well. Various studies of …nancial crisis highlight the stability of ...

Measuring the private returns to R&D requires knowledge of its private depreciation or obsolescence rate, which is inherently variable and responds to competitive pressure. Nevertheless, most of the previous literature has used a constant depreciation rate to construct R&D capital stocks and measure the returns to R&D, a rate usually equal to 15 per cent. In this paper I review the implications...